[Footnote D: In a previous paper I represented this by kh; and do not know whether it is nearest Dak kh German ch, or Dak gh; I E gh.]

[Footnote E: Santee d always becomes l in Titon.]

[Footnote E: Dak y becomes r, d, l or n in the allied languages, except perhaps the Osage, and perhaps in part represents I E r.]

[Footnote F: In Minnetaree m, interchanges so freely with b and w, and d with l, n, and r, that Matthews represents each group by one letter. The same irregularity occurs largely in Crow, and somewhat also in Mandan.]

Ch as in chin very often occurs in Dak as a euphonic modification of k. Otherwise it stands chiefly for d, r, l, n of the allied languages. On the other hand Win and Iowa ch usually represents Dak, and I E t. R is found in all the allied languages, and in Winnebago is more frequent than even in Icelandic. Iowa